如香港公司支付佣金給外國人(不居住HK)或外國公司(不在HK設立), 即每單生意給x%他們作為佣金, 此等收款人是否需付香港利得稅或薪俸稅?
而付款的香港公司是否要幫他們或它們申報給香港稅局, 即像公司年報employers return一樣給稅局?
唔該晒。
關於付外國人或外國公司的佣金, 外國人/公司是否需要交稅
2007-11-18 3:11 am
回答 (2)
2007-11-18 5:12 am
✔ 最佳答案
應該係要交佢當地既稅款, 因為佢唔係受雇於你公司(所以唔使填employee return) 而佢公司都唔係喺香港成立. 但你可以唔報俾佐佣金佢, 咁佢就一定咩都唔使報, 但你既利潤都相對會提高佐. 
2007-11-18 5:37 am
A non-resident who receives sums from the performance in Hong Kong/or commission in Hong Kong. The Hong Kong company need to deduct the amount from the payment to a non-resident for an amount suficient to meet the tax due.
e.g. 1% or 0.5% of the proceed and furnish a quarterly report to IRD.
e.g. 1% or 0.5% of the proceed and furnish a quarterly report to IRD.
收錄日期: 2021-04-19 00:09:02
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20071117000051KK03659